Finance director's handbook
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| Format: | Buch |
| Sprache: | English |
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Amsterdam [u.a.]
Elsevier
2007
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| Ausgabe: | 4. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
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| 100 | 1 | |a Morris, Glynis D. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Finance director's handbook |c Glynis D. Morris and Sonia McKay ; Andrea Oates |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Amsterdam [u.a.] |b Elsevier |c 2007 | |
| 300 | |a XXXIX, 864 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 700 | 1 | |a McKay, Sonia |d 1947- |e Verfasser |0 (DE-588)137002327 |4 aut | |
| 700 | 1 | |a Oates, Andrea |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020071172&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-020071172 | |
Datensatz im Suchindex
| _version_ | 1819721948250243072 |
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| adam_text | Contents
Preface xxxv
Abbreviations and References xxxvii
1. Audit 1
The External Audit Requirement 3
Audit Exemption for Dormant Companies 3
Definition of Dormant 4
Eligibility for Audit Exemption as a Dormant Company 4
Members Requiring an Audit to be Carried Out 5
Directors Statement 5
Dormant Company Acting as Agent 5
Audit Exemption for Small Companies 6
Eligibility for Exemption 6
Small Groups and Dormant Subsidiaries 7
Conditions for Audit Exemption 8
Total Exemption Conditions 8
Charitable Companies 8
Report Conditions 9
Special Report by Reporting Accountants 9
Members Requiring an Audit to be Carried Out 10
Directors Statement 10
Appointment of External Auditors 12
Appointment of First Auditors 12
Appointment in Subsequent Years 13
Election to Dispense with the Annual Appointment of Auditors 13
Failure to Appoint Auditors 14
Casual Vacancies 14
Change in Eligibility for Audit Exemption 14
Eligibility for Appointment as Company Auditor 15
Auditor Independence 15
Action when Auditor becomes Ineligible for Appointment 20
Power of the Secretary of State to Require a Second Audit 21
Changes in External Audit Appointments 21
Regular Review of Audit Arrangements 22
Resignation of Auditors 22
Auditors Not Seeking Reappointment 24
Removal of Auditors During Term of Office 24
Failure to Reappoint Retiring Auditors 24
Rights of Auditors Who Have Been Removed or Not Reappointed 25
vi Contents
Statement Required from Auditors Ceasing to Hold Office 27
Professional Requirements on a Change of Auditor 28
Rights and Duties of External Auditors 28
Rights in Respect of General Meetings 29
Rights to Information 29
Rights in Relation to Written Resolutions 30
Duty to Report on the Annual Accounts 31
Duties in Respect of Accounting Records 31
Duty in Respect of Information and Explanations
Not Received 31
Duty in Respect of Disclosure of Directors Remuneration
and Benefits 32
Duty in Respect of Exemption from Preparing Group Accounts 32
Duty to Report Directly to Regulators 32
Duty to Report Known or Suspected Money Laundering 32
Statutory Reporting by External Auditors 33
Report on Annual Accounts 33
Directors Report 39
Summary Financial Statements 39
Shorter Form Accounts 40
Abbreviated Accounts 41
Revised Annual Accounts 42
Revised Directors Report or Directors Remuneration Report 42
Distribution Where the Audit Report is Qualified 43
Distribution by Public Company Based on Initial Accounts 43
Re-registration of a Private Company as a Public Company 44
Redemption or Purchase of Own Shares Out of Capital 44
Financial Assistance for the Purchase of Own Shares 45
Allotment of Shares by a Public Company Other Than for Cash 45
Transfer of Non-cash Assets to a Public Company by a
Member of the Company 46
Other Reporting by External Auditors 47
Reporting to Management 47
Reporting Under the Combined Code 48
Reporting on Interim Reports 49
Remuneration of External Auditors and their Associates 50
Remuneration for Services as Auditors 50
Disclosure of Remuneration for Services as Auditors 51
Remuneration for Non-audit Services 52
Internal Audit 56
Role of Internal Audit 56
Distinction Between External Audit and Internal Audit 57
How Not to Use Internal Audit 58
Benefits of Internal Audit 58
Areas Usually Covered by Internal Audit 58
Special Assignments 59
Contents vii
Establishing an Internal Audit Function 59
Terms of Reference 59
Head of Internal Audit 60
Staffing 60
Independence and Objectivity 61
Scope of Internal Audit Work 61
Internal Audit Needs Assessment and Strategic Plan 62
Annual Review 62
Detailed Internal Audit Plan 63
Monitoring Work as the Year Progresses 63
Reports on Individual Systems and Operations 63
Summary Reports 64
Annual Report 64
Liaison with External Auditors 64
Impact of Internal Audit Work on External Audit Procedures 65
Impact of External Audit Work on Internal Audit Procedures 65
Additional Guidance 65
Audit Committees 66
Benefits of an Audit Committee 67
Potential Drawbacks 68
The Smith Guidance 68
Constitution and Terms of Reference 69
Membership of the Audit Committee 70
Skills, Experience and Training 70
Appointing a Chairman 71
Length of Appointment to Audit Committee 71
Avoiding Conflicts of Interest 71
Training and Support for Audit Committee Members 72
Information Provided to Audit Committee 72
Role and Activities of the Audit Committee 72
Financial Reporting 73
Internal Controls and Risk Management Systems 74
Whistleblowing 74
The Internal Audit Process 74
Appointment of External Auditors 75
Agreeing the Scope of the External Audit 78
Reviewing the Results of the External Audit 78
Reviewing the Auditors Report to Management 79
Assessing the Effectiveness of the External Audit 79
Frequency and Timing of Audit Committee Meetings 80
Agendas 80
Other Attendees 81
Attendance Records 82
Reporting to the Main Board 82
Reporting to Shareholders 82
Self-Assessment and Appraisal 83
viii Contents
Additional Guidance 84
Appendix 1 85
Useful Websites on Audit Related Matters 85
Appendix 2 86
Specimen Terms of Reference for an Audit Committee 86
2. Cashflow Management 89
Overview 91
Importance of Cashflow Management 91
Managing Working Capital 91
Common Weaknesses 92
Managing Cash Resources 92
Key Aspects 93
Need for Cashflow Forecasts 93
Preparing a Detailed Cashflow Forecast 93
Using a Cashflow Forecast 94
Regular Comparison of Actual with Forecast 96
Relationship with Bank 96
Monitoring Bank Balances 96
Investment of Surplus Funds 97
Internal Controls Over Cash 97
Managing Debtors 98
Prompt Conversion into Cash 98
Deposits and Interim Payments 98
Invoicing 99
Disputed Items 99
Customer Credit Terms 100
Incentives for Prompt Payment 100
Use of Customer Credit Limits 101
Effective Debt Collection Procedures 101
Debt Factoring and Invoice Discounting 101
Charging Interest on Overdue Debts 102
Managing Creditors 102
Relationship with Suppliers 103
Internal Control Over Purchases and Expenses 103
Regular Monitoring of Creditors 104
Taking Advantage of Discounts 104
Other Creditors 104
Managing Stock 104
Costs of Holding Stock 105
Monitoring and Control 105
Physical Stock Checks 106
Appendix 1 107
Useful Websites on Cashflow Management and
Related Issues 107
Contents ix
3. Company Law 109
Maintenance and Retention of Accounting Records 111
Legal Requirement to Keep Accounting Records 111
Interpretation of the Requirement 112
Impact of Provisions and Adjustments 112
Outsourcing 112
Contents of Accounting Records 112
Additional Duties of Parent Company 113
Location and Inspection of Accounting Records 113
Retention of Accounting Records 114
What Needs to be Retained? 114
Computerised Records 115
Documents Retained in Other Forms 115
Consequences of Non-compliance 115
Requirement to Prepare Annual Accounts 115
Individual Company Accounts 116
Group Accounts 117
Exemption from Group Accounts Requirement 118
Oversea Companies 119
Accounting Reference Date 120
First Financial Period 121
Subsequent Financial Years 121
Change of Accounting Reference Date 122
Shortened First Financial Period 123
Laying and Delivering Accounts 123
Laying of Accounts 124
Requirement to Send Out Accounts 124
Use of Electronic Communication 124
Proposed Changes 125
Right to Demand Accounts 126
Special Election for Private Companies 126
Members Right to Require Accounts to be Laid 127
Delivering Accounts to the Registrar 127
Preparation of Accounts in Euros 131
Unlimited Companies 131
Small Companies and Groups 132
Qualification as a Small Company 133
Qualifying Conditions - Small Company 133
Accounts Exemptions for Small Companies 133
Ineligible Companies 135
Shorter Form Accounts 136
Financial Reporting Standard for Smaller Entities
( FRSSE ) 137
Modified Directors Report 138
Abbreviated Accounts 139
Qualification as a Small Group 140
x Contents
Qualifying Conditions - Small Group 141
Accounts Exemptions Available to Small Groups 141
Medium-sized Companies and Groups 143
Qualification as a Medium-sized Company 143
Qualifying Conditions - Medium-sized Company 143
Accounts Exemption for Medium-sized Companies 144
Ineligible Companies 144
Abbreviated Accounts 145
Qualification as a Medium-sized Group 147
Qualifying Conditions - Medium-sized Group 147
Accounts Exemptions Available to Medium-sized Groups 148
Banking and Insurance Companies and Groups 148
Banking Companies 148
Banking Groups 149
Insurance Companies 149
Insurance Groups 150
Publication of Accounts 150
Definition of Publication 151
Statutory Accounts 151
Non-statutory Accounts 151
Formal Statement in Non-statutory Accounts 152
Revision of Defective Accounts and Reports 152
Voluntary Revision by the Directors 153
Disclosure Requirements 154
Circulation of Revised Accounts and/or Report 154
Laying and Delivering Revised Accounts and/or
Report 154
Impact on Other Documents 155
Compulsory Revision of Accounts 155
Powers of the Court 156
Dividends and Distributions 156
Distributable Reserves 157
Profits Available for Distribution 157
Undistributable Reserves 158
Definition of Realised Profit and Losses 158
Qualifying Consideration 160
Linked Transactions 160
Changes in Circumstances 161
Deferred Tax, Exchange Gains and Goodwill 161
Pension Liabilities 161
Depreciation Charged on Revalued Assets 162
Development Costs 162
ESOP trusts 162
Implications of Adoption of IASs 163
Appendix 1 164
Useful Websites on Company Law Issues 164
Contents xi
4. Company Secretarial 165
Role of Company Secretary 167
Appointment of Company Secretary 167
Qualifications of Company Secretary 168
Duties of Company Secretary 168
Statutory Books and Registers 169
Requirement to Keep Statutory Books and Registers 170
Register of Members 170
Register of Debenture-holders 173
Register of Directors and Secretaries 173
Register of Directors Interests 175
Register of Interests in Shares 176
Register of Charges 177
Returns and Forms 178
Information Available to the Public 178
Change of Registered Office 180
Annual Return 180
Meetings 181
General Meetings of the Company 181
Annual General Meeting 182
Extraordinary General Meetings 183
Notice of Meetings 183
Contents of Notice of Meeting 184
Resolutions 184
Minutes of General Meetings 187
Delivery of Resolutions to Registrar 187
Directors Meetings 188
Other Administrative Matters 188
Directors Service Contracts 189
Company Documents and Deeds 192
Appendix 1 194
Useful Websites on Company Secretarial Issues 194
5. Contracts 195
Overview of Contract Law 197
What Creates a Contract? 197
Verbal Contracts and Written Contracts 198
Implied Contract Terms 199
Specific Requirements of the Buyer 199
Acceptance of an Offer 199
Product Catalogues 199
Correction of Pricing Errors 200
Enforcing a Contract 200
Third Party Redress 200
Standard Terms of Business 201
Need to Prepare Standard Terms 201
xii Contents
Contents 202
Suppliers Standard Terms of Business 202
Reservation of Title 202
Protection Afforded by Reservation of Title 203
Accounting Issues 203
Impact for Other Borrowings 204
Appendix 1 205
Useful Websites on Contract Law and Related Issues 205
6. Corporate Governance 207
The Combined Code 209
The Cadbury Code of Best Practice 209
Definition of Corporate Governance 210
Openness, Integrity and Accountability 210
Subsequent Developments 210
The Higgs Review 211
Finalisation of New Combined Code 212
Ongoing Review of the Code 212
Structure of the Combined Code 213
Disclosure of Compliance with the Code 213
Directors 214
Main Principles 214
The Board 215
Chairman and Chief Executive 217
Board Balance and Independence 217
Appointments to the Board 219
Information and Professional Development 221
Organisation of Board Meetings 222
Performance Evaluation 222
Re-election 223
Directors Remuneration and Service Contracts 224
Main Principles 224
Level and Make-up of Remuneration 225
Procedure for Developing Remuneration Policy 230
Accountability and Audit 231
Main Principles 232
Financial Reporting 232
Internal Control 232
Audit Committee and Auditors 233
Relations with Shareholders 234
Main Principles 234
Dialogue with Institutional Shareholders 235
Constructive Use of the AGM 235
Institutional Shareholders 238
Main Principles 238
Communication with Shareholders 238
Contents xiii
Role of Institutional Shareholders 239
Institutional Shareholders Committee (ISC) 239
Dialogue with Companies 240
Evaluation of Corporate Governance Disclosures 241
Shareholder Voting 241
Shareholder Voting Working Group Proposals 242
Reporting Requirements 243
Statement on Compliance with the Combined Code 243
Going Concern 243
Internal Control 244
Remuneration of Directors 244
Other Disclosures 244
Internal Control 245
The Combined Code 245
Turnbull Guidance 246
Aims of the Working Party 246
Importance of Internal Control and Risk Management 247
Group Perspective 247
Responsibility for the System of Internal Control 247
Factors to Consider 248
Definition of Internal Control 248
Elements of a Sound System of Internal Control 248
Control Environment 249
Reviewing the Effectiveness of Internal Control 249
The Annual Statement on Internal Control 251
Acknowledgement of Responsibility 251
Review of the Need for an Internal Audit Function 252
Reporting by Auditors 252
Additional Company Reporting under SEC
Requirements 253
Going Concern 253
The Combined Code 253
Joint Working Group Guidance 254
Definition of Going Concern 254
Significance of the Going Concern Assumption 255
Foreseeable Future 255
Procedures to be Carried Out 256
Factors to Consider 256
Forecasts and Budgets 257
Borrowing Requirements 257
Liability Management 258
Contingent Liabilities 258
Products and Markets 258
Financial Risk Management 259
Other Factors 259
Financial Adaptability 259
xiv Contents
Going Concern Review 260
Overall Assessment and Conclusion 260
Making the Formal Statement 260
Application of the Guidance to Groups 262
Interim Reporting 262
Appendix 1 263
Useful Websites on Corporate Governance Issues 263
Appendix 2 264
Checklist - Combined Code Reporting Requirements 264
Checklist - Internal Control 266
Checklist - Going Concern 268
Checklist - Going Concern Review 270
7. Corporate Transactions 273
Acquisitions 275
Growth by Acquisition 275
Potential Targets 276
Initial Contact 277
Preliminary Discussion 277
Preliminary Negotiations 277
Due Diligence 278
Detailed Assessment of the Business 278
Valuing the Transaction 279
Consideration 280
After the Acquisition 281
Management Buy-outs and Management Buy-ins 281
Accounting for an Acquisition 281
ASB Proposals for Change 282
Mergers 283
Use of Merger Accounting 284
Criteria for a Merger 284
Merger Accounting 285
Merger Relief 285
Disposals 286
Reasons for a Disposal 287
Planning the Disposal 288
Identifying Potential Acquirers 288
The Negotiation Process 289
Finalising the Deal 289
Accounting for Disposals 290
Appendix 1 291
Useful Websites on Corporate Transactions 291
Appendix 2 292
Planning an Acquisition 292
Planning a Disposal 294
Contents xv
8. Directors Duties 297
General Duties 299
Statutory Position 299
General Legal Responsibilities 300
Fiduciary Duty 300
Proposed Statutory Duties 301
Indemnity and Insurance for Directors 303
More Specific Duties 304
Disclosure of Interests in Shares and Debentures 304
Disclosure of Interests in Contracts 305
Duty to Assist Auditors 306
Use of Written Resolutions 306
Financial Responsibilities 307
Wrongful Trading 307
Fraudulent Trading 307
Loans to Directors 308
General Prohibition on Loans to Directors 308
Additional Prohibitions for Relevant Companies 308
Quasi-loans 309
Credit Transactions 309
Directors and Connected Persons 310
Exceptions to the General Prohibition 310
Disclosure of Loans to Directors 311
Detailed Disclosures 311
Exceptions to Disclosure Requirement 312
No Disclosure on Legality 312
Company Procedures 313
Legality of Loans and Similar Transactions with Directors 313
Loans to Other Officers of the Company 314
Other Transactions with Directors 314
Disclosure of Transactions 315
Materiality 315
FRS 8 Approach to Materiality 316
Detailed Disclosures under CA 1985 316
Value of a Transaction or Arrangement 317
Exceptions to the General Disclosure Requirement 317
FRS 8 Disclosure Requirements 318
Appendix 1 319
Useful Websites on Directors Duties and Related Issues 319
9. E-commerce 321
E-commerce Strategy 323
Impact of E-commerce 323
What is E-commerce? 324
Application to All Types of Business 324
Customer Demands 324
xvi Contents
Potential Barriers to E-commerce 325
E-commerce Terminology 325
Level of Involvement in E-commerce 325
Security Issues 328
The Electronic Commerce (EC Directive) Regulations 2002 328
Continuing Need for Control 330
Security Issues 330
Main Components of Good Security 330
Information Security and ISO 27001 331
Risk Assessment and Management 332
Additional Risks from E-commerce 332
Potential Costs of E-commerce 332
Damage to Reputation 332
Legal Issues 333
Appendix 1 334
Useful Websites on E-commerce and Related Issues 334
10. Employment Law 335
Types of Worker 337
Employees 338
Workers and the Self-employed 338
Part-time Workers 339
Temporary Workers 339
Agency Workers 340
Young Workers 340
Homeworkers 341
Summary 341
Contracts of Employment 342
Offers of Employment 342
Employment Contracts 343
Statutory Contract Terms 343
Express Terms - Contractual Terms and Conditions 344
Statement of Contract Terms 345
Altering Contractual Terms 345
Breach of Contract 346
Ending the Contract 347
References for Ex-employees 347
Summary 348
Discrimination 348
Categories of Discrimination 350
The Commissions 350
Compensation 351
Guides and Codes 351
Payment Rights 352
Minimum Pay 353
Equal Pay 353
Contents xvii
Maternity and Parental Leave 355
Pregnant Employees 355
Maternity Leave 356
Maternity Pay 357
Paternity and Parental Leave 358
Adoptive Parents 358
Leave for Urgent Family Reasons 358
Flexible Working 359
Checklist 359
Sickness 359
Statutory Sick Pay ( SSP ) 360
Dismissal 360
Checklist 361
Discipline and Grievances 361
Statement of Rules or Grievance 361
Disciplinary Procedure 362
Disciplinary Hearing 362
Checklist 363
Redundancy and Dismissal 363
Declaring Redundancies 364
Selection for Redundancy 365
Payments 365
Dismissal (Unfair, Constructive and Wrongful) 366
Constructive Dismissal 366
Wrongful Dismissal 366
Fair / Unfair Dismissal 367
Checklist 369
Transfer of Undertakings 369
Introduction 370
What is a Transfer? 370
Effect on Transferor and Transferee 371
Effect on Employment Contracts 371
Employees Refusing to Transfer 372
Dismissal 372
Checklist 372
Dispute Resolution 373
Introduction 373
Advisory, Conciliation and Arbitration Service ( ACAS ) 373
Central Arbitration Committee ( CAC ) 373
Employment Tribunals 374
Appeals 374
Other Relevant Legislation 375
Appendix 1 376
Useful Websites on Employment Issues 376
11. Financial Reporting 377
Accounting Standards 379
xviii Contents
The Present Regime 38°
Development of Accounting Standards 380
Adoption of International Standards 381
UK Convergence with IASs 382
Possibility of a Two-tier UK Regime 383
Changes to the Role of the ASB 384
Scope and Application of Accounting Standards 385
Effective Date of Accounting Standards 385
First-time Adoption of IASs 386
Disclosure of Compliance with Accounting Standards 386
Applicable Accounting Standards 387
RoleoftheUITF 387
RoleoftheFRRP 387
Current UK Accounting Standards and UITF Abstracts 389
Current International Accounting Standards 391
Financial Reporting Standard for Smaller Entities ( FRSSE ) 392
IASB Proposals for SMEs 393
Statements of Recommended Practice ( SORPs ) 394
Further Information 395
True and Fair View 395
Requirement for Companies Act Accounts to Show
a True and Fair 396
What Constitutes a True and Fair View? 396
Impact of UK Accounting Standards 396
True and Fair Override 397
Disclosing use of the True and Fair Override 397
Different Requirements for IAS Accounts 398
Materiality 399
Nature of Materiality 400
Influence on the Decisions of Users 400
Accounting Records 401
Cases Where Materiality Does Not Apply 401
Requirements of UK Accounting Standards 401
Assessing Materiality 402
Key Factors to Consider 402
Nature of an Item 403
User s Perspective 403
Qualitative Aspects of Transactions 403
Other Issues to Consider 404
Exclusion of Immaterial Items 404
Statement of Directors Responsibilities 405
Requirement to Include a Statement of Responsibilities
in the Annual Accounts 405
Presentation of the Statement 406
Content of the Statement 406
Small and Medium-sized Companies 406
Contents xix
Example Wording 407
Impact of Audit Exemption 408
Specialised Businesses and Unincorporated Entities 408
Form and Content of Companies Act Individual Accounts 408
Preparation of Companies Act Individual Accounts 409
Prescribed Formats 409
Structure of the Formats 410
Additional Profit and Loss Account Disclosures 410
Notes to the Accounts 411
Requirements of Accounting Standards 411
Expected Future Developments 412
Comparative Figures 413
Accounting Principles 414
Offsetting 416
Substance Over Form 416
Fair Value Accounting 417
Form and Content of Companies Act Group Accounts 418
Preparation of Companies Act Group Accounts 418
Consolidated Accounts 419
Parent Company Profit and Loss Account 419
Definition of Subsidiary Undertaking 419
Exclusion of a Subsidiary from the Group Accounts 420
Quasi-subsidiaries 420
Associates and Joint Ventures 421
Consolidation Rules 422
Acquisitions and Mergers 422
Goodwill 423
Prescribed Formats 423
True and Fair View 424
Additional Profit and Loss Account Disclosures 424
Accounting Date of Subsidiary Undertakings 425
Directors Report 425
Requirement to Prepare a Directors Report 426
Principal Contents 427
Consistency with the Accounts 428
Fair Review of the Business 429
ASB Reporting Statement Operating and Financial Review 430
DEFRA Guidance on Environmental Reporting 432
DTI s Practical Guidance for Directors 433
Likely Future Developments 434
Directors Share Interests 434
Political Donations 435
Summary Financial Statements 436
Background 436
Prohibition on Summary Financial Statements 437
Right to Receive Full Accounts 437
xx Contents
Consultation with Entitled Persons 437
Alternative Consultation Method 438
Form and Content of Summary Financial Statements 438
Other Statements to be Included 440
The Purpose of Summary Financial Statements 441
Perceived Advantages and Disadvantages 441
Views of Shareholders 442
A Practical Approach to Producing Summary Financial
Statements 442
Usual Contents of Summary Financial Statements 443
Interim Reports 443
Requirement to Prepare an Interim Report 444
Impact of IAS Accounts 444
Purpose of Interim Reports 444
Timing and Distribution of Interim Reports 445
Review by the Auditors 445
Contents of an Interim Report 445
Other Disclosures 447
Management Commentary . 447
Accounting Policies 448
Earnings Per Share 448
Basis of Presentation of Financial Information 449
Comparative Figures 449
Statutory Disclosure 450
FRRP Review of Interim Reports 450
Preliminary Announcements 451
Requirement to Prepare a Preliminary Announcement 452
Impact of IAS Accounts 452
Timing of Preliminary Announcement 453
Need to Obtain Auditors Agreement 453
Distribution of Preliminary Announcement 454
Contents of a Preliminary Announcement 454
Other Disclosures 456
Management Commentary 456
Accounting Policies 457
Earnings Per Share 457
Comparative Figures 457
Statutory Disclosure 458
Reporting on the Internet 458
Impact of the Internet 458
Suggested IASC Code of Conduct 459
Subsequent Guidance from IF AC 461
Satisfying Legal Requirements by Electronic Means 462
Audit Considerations 462
ICSA Guidance on Electronic Communications 463
Appendix 1 464
Useful Websites on Financial Reporting Issues 464
Contents xxi
Appendix 2 455
Checklist for the Preparation of a Summary Financial
Statement 455
12. Fraud 459
Understanding Fraud 47
What is Fraud? 472
New and Emerging Areas of Fraud 472
A Low Profile Issue? 473
Impact of Recent Events 473
Need for Culture Change 473
Who Perpetrates Fraud? 474
Nature of Fraud 474
Internet Fraud 475
Reaction to Recent Accounting Scandals 475
The Fraud Advisory Panel 476
Other Information 476
Responsibility for Fraud Prevention and Detection 477
Collective Responsibility of Directors 477
Role of Internal Audit 477
Role of External Auditors 478
Role of the Audit Committee 478
Minimising the Risk of Fraud 479
Managing the Risk 479
Personnel Procedures 480
Review and Assessment of Activities 480
E-commerce and IT Issues 481
Assessment of Controls 481
Management Attitude 482
Biometrics 482
Money Laundering 482
Detection of Fraud 483
Awareness of Warning Signs 483
Whistle-blowing Procedures 484
Business Areas Performing Unexpectedly 484
Opportunity for Management Override 485
Staff Issues 485
Unusual Transactions 486
Collating Information on Fraud 487
Developing a Fraud Response Plan 487
Benefits of a Fraud Response Plan 487
Contents of the Plan 488
Regular Review 488
Appendix 1 489
Useful Websites on Fraud and Related Issues 489
Appendix 2 490
Checklist - Prevention and Detection of Fraud 490
xxii Contents
13. Health and Safety 493
Employee Safety and Welfare 495
Employers Duties 496
Duties of Owners and Occupiers 502
Employees Duties 502
Approved Codes of Practice ( ACoPs ) 503
Guidance Notes 503
Risk Assessment and Management 503
Risk Assessments 504
Preventative and Protective Measures 505
Health and Safety Arrangements 506
Serious and Imminent Danger 506
Health Surveillance 506
Competent Staff 506
Training and Information 507
Temporary Workers 507
New and Expectant Mothers 507
Young Workers 508
Approved Code of Practice 508
Workplace Safety 508
Workplace (Health, Safety and Welfare) Regulations 1992 508
Fire Precautions Legislation 510
The Control of Noise at Work Regulations 2005 512
Manual Handling Operations Regulations 1992 515
Control of Substances Hazardous to Health Regulations 2002
and Other Regulations Controlling Hazardous Substances 516
Plant, Machinery and Equipment 518
Provision and Use of Work Equipment Regulations 1998 518
Lifting Operations and Lifting Equipment Regulations 1998 520
Personal Protective Equipment 520
Display Screen Equipment 521
Working Hours 522
Excluded Sectors and Workers 523
Unmeasured Working Time 523
The Maximum Working Week 523
Opting-out 524
Calculating Working Time 524
Night Work 525
Holidays 528
Collective and Workforce Agreements 530
Protection Against Discrimination 531
Accidents and Injuries at Work 531
Health and Safety (First-aid) Regulations 1981 531
Accident/Injury Reporting 531
Record-keeping Requirements 532
Enforcement of Health and Safety Legislation 533
Health and Safety Executive ( HSE ) 533
Contents xxiii
Environmental Health Officers and Inspectors ( EHOs ) 534
Company Officers 534
Safety Representatives and Employee Consultation 537
Public Interest Disclosure Act 1998 539
Appendix 1 541
Useful Websites on Health and Safety Issues 541
14. Insurance 543
General Principles 545
Risk Management 545
Types of Insurance 546
Insurance Brokers 546
Issues to Consider 546
Utmost Good Faith 547
Compulsory Cover 547
Employers Liability Insurance 547
Motor Insurance 548
Voluntary Cover 549
Insurance of Assets 550
Business Interruption 551
Wider Cover for Business Interruption 552
Digital Risk Insurance 552
Public Liability 553
Product Liability 553
Professional Indemnity 553
Directors and Officers 554
Key Person Insurance 554
Employee Benefits 555
Appendix 1 556
Useful Websites on Insurance Issues 556
15. Intangibles 557
Nature of Intangible Assets 559
Definition of an Intangible Asset 559
Examples of an Intangible Asset 559
Control of an Intangible Asset 560
Valuation of Brands and Titles 560
Discussion in Operating and Financial Review 561
Accounting for Intangible Assets 561
Capitalisation of Intangible Assets 562
Initial Recognition 562
Valuing an Intangible Asset Acquired as Part of a Business 563
Revaluation of Intangible Assets 563
Amortisation 563
Residual Value 565
Requirement for Impairment Reviews 565
xxiv Contents
ASB Proposals for Change 566
Accounting under IASs 567
Intellectual Property Protection 567
What is Intellectual Property? 567
Forms of Intellectual Property 568
Patents 568
Trade Marks 568
Design Rights and Copyright 569
Granting Use to Others 569
Preventing Unauthorised Use 569
Further Information 569
Goodwill 570
Nature of Goodwill 570
Recognition of Goodwill 571
Value of Purchased Goodwill 571
Amortisation 571
Impairment Reviews 573
Accounting for Negative Goodwill 574
ASB Proposals for Change 574
Accounting under IASs 575
Appendix 1 576
Useful Websites on Intangibles 576
16. Investor Relations 577
Shareholder Engagement 579
The Growth of Shareholder Activism 579
Relationship Between Board and Shareholders 580
Combined Code Principles on Shareholder Relations 580
Equal Treatment of All Shareholders 581
Constructive Use of the AGM 581
Government Proposals for Change 582
Institutional Investors 582
Developing a Constructive Relationship 583
Shareholder Voting 583
Institutional Shareholders Committee ( ISC ) 584
ISC Statement of Principles 584
Voting Guidelines 585
Dialogue with Companies 585
Level and Extent of Contact 586
Evaluation of Governance Disclosures 587
Board Performance Measures 588
Inside Information 588
The Importance of Price Sensitive Information 589
Underlying Principles of the Listing Rules and Disclosure Rules 589
General Disclosure Obligation 590
Matters that Must be Announced 590
Contents xxv
What Constitutes Inside Information? 590
When is Information Public Knowledge? 591
Identification of Inside Information 591
Exemptions from Disclosure 591
Defining Communication Responsibility 592
Making an Announcement 592
Action Where a Breach of Confidence is Identified 593
Inadvertent Selective Disclosure 593
Potential Problems at the AGM 593
Dealing with Rumours 594
Dealing with Analysts 594
Global Announcements 594
ICAEW Guidance on Prospective Financial Reporting 594
Corporate Ethics and Corporate Social Responsibility ( CSR ) 595
Increase in Ethical Awareness 596
Responsible Action 596
Internal or External Focus? 597
Complex Issues 597
Corporate Culture 597
Potential Problem Areas 598
Benefits of Ethical Conduct 599
Avoiding Further Regulation 600
Developing an Ethical Code 600
Contents of an Ethical Code 601
Independent Review 601
Implementation and Training 602
Annual Employee Sign-off 602
Dealing with Violation of the Code 602
Reporting on Corporate Social Responsibility 603
Developing an Appropriate Policy 603
Disclosures on Corporate Ethics and CSR 603
DEFRA Guidance on Environmental Reporting 604
Global Reporting Initiative (GRI) 604
DTI Guidance 605
Appendix 1 606
Useful Websites on Investor Relations Issues 606
17. IT 607
IT Strategy 609
Importance of Developing an IT Strategy 609
Impact of Downtime 610
Software 610
Staff Training 611
Retention of Records 611
IT Strategy Checklist 612
Security Issues 612
xxvi Contents
Different Aspects of Security 612
Physical Security 613
Access Controls 613
Processing Controls 613
Virus Protection 614
Use of Mobile Devices 615
Software Asset Management 615
Controls Over the Disposal of IT Equipment 616
Additional Issues for Substantial IT Departments 616
Disaster Recovery Planning 617
Back-up Procedures 617
Storage of Back-up Copies 617
Preparation of a Disaster Recovery Plan 617
Appendix 1 619
Useful Websites on IT Issues 619
Appendix 2 620
IT Strategy Checklist 620
18. Listing Requirements 623
The Decision to Seek Public Investment 625
Private and Public Companies 625
Higher Degree of Accountability 626
UK Listing Authority 626
Documents Issued to Public Investors 626
Admission to Listing and to Trading 627
Shares to be Freely Transferable 627
What is the Public ? 627
Offers for Subscription and Private Placings 627
Minimum Capitalisation 628
Applying for Admission to the Alternative Investment
Market (AIM) 628
Objectives of AIM 628
Conditions for Admission 629
Nominated Advisor and Nominated Broker 629
Moving to Full Listing 629
Applying for a Full Listing 630
Conditions for Full Listing 630
Prospectus or Listing Particulars 631
Advertisements 631
UKLA Powers 631
Continuing Obligations 632
UK Listing Rules and Related Guidance 632
General Disclosure Obligation 633
Release of Information Outside Normal Hours 633
Capital 633
Major Interests in Shares 634
Contents xxvii
Rights of the Holders of Listed Securities 634
Communication with Shareholders 635
Controlling Shareholder 635
Directors 635
Share Dealings 636
Financial Information 637
Listed Company Transactions 638
Treasury Shares 639
Breaches 640
Appendix 1 641
Useful Websites on Listing Requirements 641
Appendix 2 642
Summary of Contents of UK Listing Rules, Prospectus
Rules and Disclosure Rules 642
19. Management Accounting 645
Comparison with Financial Accounts 647
Financial Accounts 647
Management Accounts 648
Basis of Preparation of Management Accounts 648
Reconciliation with Financial Accounts 648
Budgets and Forecasts 648
Value of Budgets and Forecasts 649
Preparing a Budget 649
Budget Assumptions 650
Liaison Between Units 650
Overheads 651
Capital Expenditure 651
Phasing the Budget 651
Balance Sheet and Cashflow 652
Management Accounts and Reporting 652
Timetable for Preparation 652
Format of Management Accounts 653
Comparisons 654
Commentary 654
Balance Sheet and Cashflow 654
Updated Forecast 655
Ratio Analysis 655
Performance Ratios 655
Investment Ratios 657
Appendix 1 658
Useful Websites on Management Accounting Issues 658
20. Payroll 659
Payroll Administration 661
Setting up a Payroll System 661
xxviii Contents
Outsourcing 661
Records 662
Controls 662
PAYE 662
PAYE System 663
Employed or Self-employed 664
IR 35 and Personal Service Companies 664
New Employer 665
Payment to HM Revenue and Customs 665
Records 665
New Employees 666
Leavers 666
Year-end Returns 666
Electronic Filing of Year-end Returns 667
Forms PllD (or P9D) 667
HM Revenue and Customs 668
PAYE Audits 668
PAYE Health Checks 668
National Insurance 669
Categories of National Insurance 669
Calculation and Records 670
Payment to HM Revenue and Customs 670
Year-end Returns 670
Appendix 1 671
Useful Websites on Payroll Matters 671
21. Pensions 673
Types of Pension Scheme 675
Retirement Provision 676
State Pensions 676
Defined Benefit Schemes 676
Defined Contribution Schemes 677
Other Options 678
Shared Risk Final Salary Scheme 678
Career Average Salary Scheme 678
Hybrid Schemes 679
Cash Schemes 679
Insured Schemes 679
Personal Pensions 679
Stakeholder Pensions 680
Small Self Administered Schemes ( SSASs ) 681
Pension Scheme Administration 681
Pension Act 2004 682
The Pensions Regulator 682
Pension Scheme Trustees 683
Contents xxix
Sponsoring Employer 684
Statutory Funding Objective 684
Financial Reporting 685
Audit 686
Taxation 687
Accounting for Pensions and Other Retirement Benefits 687
FRS 17 Retirement Benefits 688
Accounting for a Defined Contribution Scheme 688
Difficulties with Defined Benefit Schemes 689
Actuarial Valuations 689
Valuation Methods 690
Measurement of Scheme Assets and Liabilities 690
Actuarial Assumptions 690
Discounting of Scheme Liabilities 691
Frequency of Valuations 691
Balance Sheet Recognition of Surplus or Deficit 691
Balance Sheet Presentation 692
Performance Statements 692
Disclosure 693
Entities with More Than One Defined Benefit Scheme 694
Multi-employer Schemes 694
ASB Pensions Research Project 695
Appendix 1 696
Useful Websites on Pensions Issues 696
22. Property 697
Freehold Property 699
Benefits of Freehold Property 699
Sale and Leaseback Transactions 700
Leasehold Property 700
Benefits of Leasehold Property 701
Principal Elements of a Lease Agreement 701
Lease Incentives 702
Renewal of Lease Agreements 702
Accounting Issues 703
Security 704
Extent of Security Arrangements 704
Physical Security of Premises 705
Use of Alarm Systems 705
Electronic Surveillance Systems 706
Company Procedures and Policies 706
Protection Against Fire and Arson 707
Protection Against Adverse Weather 707
Appendix 1 709
Useful Websites on Property Issues 709
xxx Contents
23. Remuneration 711
Remuneration Planning 713
Need for Remuneration Planning 713
Communication with Employees 713
One-off Payments 714
Wider Issues 714
Low-cost Benefits 714
Flexible Benefit Schemes 714
Benefits of a Flexible Benefit Scheme 715
Practical Application 715
Retirement Benefits 716
Bonus and Other Incentive Schemes 717
Enhancing Company Performance 717
Discretionary Bonus Schemes 717
Defined Bonus Schemes 718
Incentive Schemes 718
Financial Implications 718
Pensions Implications 719
Listed Companies 719
Share-based Remuneration 719
Attraction of Share-based Remuneration 720
Approved Schemes 720
National Insurance Implications for Unapproved Schemes 720
Accounting Implications 721
Treasury Shares 722
Company Cars 722
Advantages of Flexibility 722
Tax System for Company Cars 723
Fuel Scale Charge 723
Directors Remuneration: All Companies 724
Disclosure Under the Companies Act 1985 724
Basic Disclosure for All Companies 725
Small Companies 726
Quoted and AIM Companies 726
Avoiding Duplication 726
Bonus Payments 727
Benefits in Kind 727
Long-term Incentive Schemes 727
Pension Arrangements 728
Payments to and from Other Parties 728
Particular Problems in Groups of Companies 728
Directors Remuneration: Quoted Companies 729
Additional Disclosures for Quoted Companies 730
Directors Remuneration Report 730
Shareholder Approval 730
Contents of the Remuneration Report 731
Contents xxxi
Directors Pension Entitlements 733
Disclosure Under FSA Listing Rules 735
Summary Financial Statements 735
Directors Remuneration: Unquoted Companies 735
Additional Disclosures for Unquoted Companies 736
Highest Paid Director 736
Compensation for Loss of Office 736
Excess Retirement Benefits 737
Payments to Third Parties 737
Appendix 1 738
Useful Websites on Remuneration Issues 738
Appendix 2 739
Directors Remuneration Report Checklist 739
24. Sources of Finance 745
The Search for Finance 747
Planning the Search 747
Demonstrating Credit-worthiness 748
Carrying Out the Search 748
Borrowing 748
Advantages and Disadvantages 749
Bank Loan 749
Commercial Mortgage Loan 750
Build and Finance Arrangement 750
Small Firms Loan Guarantee Scheme 750
Factoring/Invoice Discounting 751
Leasing and Similar Arrangements 751
Decision to Use Asset-based Finance 751
Hire Purchase 752
Leasing 752
Manufacturer/Dealer Leases 753
Sale and Leaseback Arrangement 753
Equity 754
Options for Raising Capital from Equity 754
Business Angels 755
Venture Capital 755
Flotation 757
Possible Future Developments 757
Grants and Other Government-backed Funding 757
Advantages and Disadvantages 758
Applying for Grants 758
EU Structural Funds 759
Technology 760
Enterprise Grants 761
Regional Selective Assistance 761
xxxii Contents
Appendix 1 762
Useful Websites on Sources of Finance 762
25. Strategic Planning 763
The Need for Strategic Management 765
Building for the Future 765
Market and Financial Issues 765
Strategic Management Workshops 766
Preparing a Detailed Strategic Plan 767
Opportunity for Assessment 767
Preparation of a Vision Statement 768
Assessing Current Performance 768
The Quantum Leap 769
Strategic Options 769
Organisational Structure 770
Staffing Issues 770
New Initiatives 770
Preparing a Business Plan 771
Use of Business Plans 771
Contents of a Business Plan 772
Executive Summary 772
History of the Business 772
Main Products or Services 772
Customer Base and Market Analysis 773
Operation of the Business 774
Organisational Structure of the Business 774
Management and Staff 774
Ownership 774
Financial Analysis 774
Detailed Appendices 775
Regular Monitoring and Updating 775
Appendix 1 776
Useful Websites on Corporate Strategy Issues 776
26. Taxation 777
Sources of Tax Law 779
Principal Parliamentary Acts 779
Tax Law Rewrite 780
Regulations, Orders and Statutory Instruments 780
Other Pronouncements 780
Corporation Tax 781
Charge to Corporation Tax 781
Corporation Tax Accounting Periods 782
Corporation Tax Self-assessment ( CTSA ) 782
Rates of Corporation Tax 783
Payment of Corporation Tax 784
Contents xxxiii
Advance Corporation Tax ( ACT } 784
Close Companies 784
Background to Close Company Legislation 785
Definition of a Close Company 785
Control 786
Benefits Provided to Participators 786
Loans to Participators 786
Close Investment-holding Companies ( CICs ) 787
VAT 787
Nature of VAT 788
Taxable Persons and Registration for VAT 788
Definition of Supply 789
Time of Supply 790
Categories of Supply and VAT Rates 790
Partial Exemption 791
Records and Returns 791
VAT Inspections 792
Penalties 792
VAT on Property 793
VAT and Electronically Delivered Services 793
Deferred Tax 793
Accounting for Deferred Tax 794
The Nature of Deferred Tax 795
Methods of Providing for Deferred Tax 796
The UK Position 796
Recognition of Deferred Tax 797
Measurement of Deferred Tax 798
Discounting 798
Presentation in Performance Statements 798
Balance-sheet Presentation 799
Disclosures 799
Tax Avoidance Schemes 800
Notifiable Tax Schemes and Arrangements 800
Responsibility for Disclosure 800
Disclosure Requirements 801
Schemes to Avoid VAT 801
Appendix 1 802
Useful Websites on Taxation Issues 802
27. Treasury 803
Treasury Management 805
The Treasury Function 805
Link with Corporate Strategy 806
Link with Corporate Governance 806
Establishing Treasury Policy 806
Project and Investment Appraisal 807
xxxiv Contents
Liquidity Management 807
Investment Management 808
Bank Relationships 808
Measuring Performance 808
Association of Corporate Treasurers 808
Risk Management 809
Need for Risk Management 809
Business Risk 809
Interest Rate Risk and Currency Risk 810
Accounting for Hedge Transactions 810
Financing Risk 811
Disclosure 811
Directors Report 811
Operating and Financial Review 812
FRS 13 Derivative and Other Financial Instruments:
Disclosures 813
FRS 25 Financial Instruments: Disclosure and Presentation 814
FRS 29 Financial Instruments: Disclosures 815
Corporate Governance 818
Appendix 1 819
Useful Websites on Treasury Issues 819
Table of Cases 821
Table of Statutes 823
Table of Statutory Instruments 829
Index 835
|
| any_adam_object | 1 |
| author | Morris, Glynis D. McKay, Sonia 1947- Oates, Andrea |
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| spellingShingle | Morris, Glynis D. McKay, Sonia 1947- Oates, Andrea Finance director's handbook |
| title | Finance director's handbook |
| title_auth | Finance director's handbook |
| title_exact_search | Finance director's handbook |
| title_full | Finance director's handbook Glynis D. Morris and Sonia McKay ; Andrea Oates |
| title_fullStr | Finance director's handbook Glynis D. Morris and Sonia McKay ; Andrea Oates |
| title_full_unstemmed | Finance director's handbook Glynis D. Morris and Sonia McKay ; Andrea Oates |
| title_short | Finance director's handbook |
| title_sort | finance director s handbook |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020071172&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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